Calculating or computing device



Nov. 20,

Filed Dec.

F. BARDACH CALCULATING OR COMPUTING DEVICE 2 SHEETS--SHEET l o o3 E l lllHlI N0V- 20, 1951 F. BARDAcH CALCULATING OR COMPUTING DEVICE 2 SHEETS--SHEET 2 Filed Des. l5, 1948 Patented Nov. 20, 1951 UNITED STATES PATENT OFFICE CALCULATIN G OR COMPUTING DEVICE Felix Bardach, New York, N. Y.

Application December 15, 1948, Serial No. 65,361

4 Claims. l

The present invention relates to computing or calculating devices and more specifically to a device for determining various data, such as sales volume, cost and profit of a business, of a product or line of products, or of operating a machine, plant, etc.

It is an object of the invention to provide means contributing to a very simple, but accurate and eective instrument, which facilitates evaluation of the effect of changes in business volume and of the results of price or cost changes with respect to profits.

It is another object of the invention to provide means ensuring determination of various essential characteristics on which business, production and like transactions depend whereby the breakeven or protless point, the margin of safety or the percentage of sales above the breakeven point, as well as the profit factor or similar comparative relations may be visualized.

It is a further object of the invention to provide means enabling the engineer, the businessman, etc., to solve mathematical or graphical calculations in regard to efficiency in a quick and easy way and without resorting to complicated and cumbersome instruments heretofore proposed.

Yet another object of the invention is to provide means facilitating the practical construction of an inexpensive device or instrument of the aforesaid nature, which is only composed of a few parts which can be conveniently collapsed and transformed into compact condition when not in use.

Still a further object of the invention is to provide means affording movability of a plurality of swingable arms in lengthwise direction of an elongated base, whereby said arms may be displaced in a direction toward or :from each other and swung in predetermined angular relation with respect to each other.

Another object of the invention is to provide means facilitating guiding of said arms and limiting the movements thereof with respect to predetermined positions on said base.

It is still another Object of this invention to provide means offering the possibility of setting said arms to zero position with respect to said base whereby said arms and their supports are suitably shaped to take up a minimum of space.

With the above and other objects in view, the invention will be hereinafter more particularly described and the combination and arrangement of parts will be shown in the accompanying draw- 2 ings and pointed out in the claims which form part of the specication.

In the drawing,

Fig. 1 is a top plan View of the instrument or ruler device made in accordance with this invention with the arms thereof set in predetermined positions.

Figs. 2 and 3 are diagrams to which reference is made in the specification.

Fig. 4 shows the instrument of Fig. 1 in collapsed condition.

Fig'. 5 is an end view of the instrument of Fig. 1.

Figs. 6, 7 and 8 are respective sectional views taken along lines 6 5, l-l and tof Fig. 1.

Referring now more particularly to the at tached drawings, there is shown in Fig. 1 a ruler device or instrument l@ which comprises a body or base II with a recess or slet defining a runway I2 which slidably receives one or more slides, such as indicated by numerals ifi and l5, and coextensive side strips I'G, Il to retain said slide or slides in said recessed base. In the present instance, one of said side strips is provided on its top surface with scales IS, I!! to which reference is made further below. Carried and movably aHiXed to slide ill is a first swing arm 2d, whereas a second swing arm ZI is attached to slide I5.

Further secured to base I I and within runway I2 are terminal stops 22a, 23a for engagement with slides I4 and i5, respectively, so as to limit the longitudinal movements of the latter. On the side strips I 5, I i of ruler Iii are arranged two pins 24, 25, which may be either fixed or retractable in axial direction of said pins and normally eX- tend at the same level with respect to each other but project beyond the surfaces of said side strips.

As can be visualized from Figs. l, 4 and 5 swing arm 2l is disposed on slide i5 at a higher level than swing arm 253, which is carried by slide I4.

Each slide I4, I5 is provided with at least one binding screw. In the embodiment shown a pair of binding screws Ita, 20a on slide iii and a pair of binding screws Ita, 2Ia on slide lli are employed of which screws Ma, ita fulfill the function of displaceably securing the slides Ifl, I5 in any desired position lengthwise of slot I2 and of which screws 29a, Zia serve the purpose of adjusting the movable arms Eil, 2i in any desired angular relationship to their respective slides, as well as with respect to each other.

Side strips I6, VI are disposed alongside each other in spaced relation forming a slot defining a runway 22 therebetween, through which extend the screw bolts Ib (Fig. 8), 2Ib (Fig. '7) and Zlib (Fig. 6). These screw bolts, respectivcly, engage binding screws |a, 2Ia and 20a. on slides I5 and I4. It is well understood that a similar screw bolt connects slide I4 with binding screw |4a.

Each screw bolt is provided with a suitably shaped head 23 to undisplaceably secure the respective bolt in place within the respective slide. In order to lock the respective binding screws suitable washers 26 are employed against which said binding screws may be tightened, as may be realized from Figs. 6 to 8.

Within the runway 22 between, but somewhat below side strips I6, I'I and carried by or integral with slides l, I5 are arrangedclosure or filler plates 26a, 25a, respectively, which are preferably coextensive with said slides I4, I5 and carry the markings 33, 34 later referred to.v

As will be apparent from'Fig. 6 there is disposed on ller plate 24a a spacer or shim 2'I of oblong shape which raises swing arm above the upper surface of side strips I, I'I for the purpose of affording swinging movement of arm 20 relative to base II and to slide I5. The latter may be secured in place on base Il by means of binding screw Ica.

Swing arm 2i is provided with a beveled portion 28 whose forward reading edge 28a comes to lie for contact on the top surface of swing arm 20 in operative position thereof.

Arm 2| has a hub portion 20 from which extends an oifset part 30 which provides suiiicient clearance above side strips it, Il (Fig. '7) to allow arm 2| to assume a position above the level of top surface 3| of arm 20.

Arm 20 is provided with one or more graduation of equal increment forming one or several scales 32. It is to be observed that scales I8, I9 and 32 are similar to each other for a purpose later described. Y

Slides It, I5 are provided with respective markings 33, 34 for indicating the positions of said slides with respect to scales I8, I. Arm 20 is further provided with a cut-out 35 which facilitates setting that arm 20 when moved by means of slide I4 to zero position (in which edge 3B abuts against stop pin 21| and edge 3l abuts against stop pin 25) which is indicated by dotted lines d0, clears end 33 of slide I5 upon movement of the latter to its respective zero position, indicated by dotted lines li I.

It results from the above construction of ruler or calculating device I0 that the samemay be collapsed, when not in use as depicted in Fig. 4.-.

According to Fig. 4 slide I is displaced (upon loosening of binding screw la) to outermost position adjacent stop pin 22a, whereas slide I5 assumes a position in proximity of stop pin 23a. Swing arms 20 and 2| (upon loosening of their respective binding screws 20a, 2id) are then moved to superposed position in which arm 20 is prevented from outward movement by means of stop pin 2li. Binding screw Zia may then be tightened to hold swing arm 2| in substantially aligned position with arm 20 and the body II of ruler instrument I0.

In order to more clearly understand the operation of instrument I0, it is to be observed that leg Ita forms the Y-axis and leg Ilb forms the Y-axis both said legs being aligned with each other; arm or leg 2li forms the X-axis, whereas arm 2| constitutes the profit axis, which indicates above the zero line any profit and below said zero line 4I] any loss.

The Y-axis and X-axis form together the ordinates of a rectangular co-ordinate system.

It is apparent from Fig. 1 that Y-axis Illa-I 3b CIK has one or more scales I8, |3 of equal increment and that likewise the X-axis 2U is provided with one or more scales 3l of equal increment. These scales include each preferably a percentage scale (reading from 0 to 100). This percentage scale on the Y-axis |0b is carried out only to the extent from 0 to 50 for practical purposes.

Let it be assumed that the instrument is to be used in connection with a business, in which, for example, for a specilied period of time a turnover Ior sales volume is realized with denite fixed cost and variable cost yielding a certain net prot. This net profit is the result of sales less fixed and variable cost.

n order to determine the breakeven or profitless point of a business with the following hypothetical data:

Variable Cost $1, 350. 00

Profit $1, 200. 00 Total Cost $1, 800. 00

one proceeds in the following manner.

The instrument I0 is set in operative position (from that shown in Fig. 4) by swinging arm 20 to assume' a position indicated by numeral 40 of Fig. 1 in which edges 32 and 36 abut against terminal pins 2Q, 25. Binding screw 20a is then tightened against slide I4 to maintain arm or leg 20 in right angle position to leg Illa (Fig. 6). Subsequently arm 2l) is moved by means of slide I4 lengthwise of slot 22 from zero position (in which marking 33 coincides with 0 of the scale I8) to a point of the scale corresponding to the profit of $1,200.00 yielded in the analysed period (in which marking 33 coincides with 1200 of the scale I8; see Fig. l). In this position slide I4 is maintained by manipulating binding screw Illa to be tightened against base II.

Thereafter, arm 2| is moved by means of slide I5 lengthwise of runway 22 from zero position (indicated at 4|) to a point of the scale corresponding to the xed cost of $450.00 (in which marking 31| coincides with 450 of scale I9; see Fig. l)

vSlide I5 is then fixed in this latter position by.

tightening binding screw |5a against base Il (Fig. 8).

Arm 2| is then swung to assume a position with respect to arm or leg 20 whereby edge 28a intersects edge 31 at a scale point 3000 corresponding to the sales volume or turnover of $3,000.00 asv contemplated.

, Arm 2| in this intersecting angular position (as visualized in Fig. 1) is secured and held by means of binding screw 2Ia tightened against slide I5 in a manner similar to that shown and described with respect to binding screw 20a and slide I4 (Fig. 6).

While arm 2| extends in this xed angularv direction (Fig. v1) arm 20 (upon loosening of binding screw Illa) is moved by means of slide |4 again to zero position (indicated by numeral d) in which edge 28a of arm 2| intersects edge 31 of arm 20Yat the scale point 818 (indicated by numeral l24 of Fig. 1 and diagrammatically illustrated in Fig. 2). rhis intersection between edge 28a and edge 37 determines the breakeven or profitless point.

It is important to note that the ratio of this breakeven point to the sales volume determines the soundness of the business; in other words, according to the example chosen which indicates a margin of safety of 72.7% above the breakeven point.

In order to arrive at the percentage of proiit for sales above the breakeven point, herein referred to as prot factor, arm 29 is moved with slide M- lengthwise of slot 22 to a position where edge 28a of the still xed angularly extending arm 2l intersects edge 37 at point 100 of the percentage scale of said arm 29. In this position ci edge 3l of arm 20 marking 33 of slide I4 coincides with point Li6 or the percentage scale i3 of leg i901.. This is made clear in the diagram of Fig. 3.

If one adds to value i6 thus obtained the value 9 (forming a point of the percentage scale I9 of leg i919 to which marking 34 points) then prot factor 55 is obtained as the sum of both readings on the Y-axis and This total value of 55 indicates that for each unit (dollar) sold above the breakeven point a profit of 55% (cents) is achieved.

It is well understood that the device may also be used to demonstrate any loss and relationship thereof to the breakeven point. In such case, it is desirable to employ retractable stop pins 24, so that arm 29 may be moved along the negative leg ib of the Y-axis.

It is further understood that any suitable material, such as wood, metal, plastic or plastic composition, may be used for the slotted base Il, its slides and for the levers or arms 20, 2! movable by means of said slides in the runway 22 of the base body li--l-I'L It can thus be seen that there has been provided in the present invention a calculating device comprising an elongated base forming the 'iF-axis of a coordinate system, two spaced apart scales on the top surface of said base, two slide means arranged for sliding movement on said base in lengthwise direction thereof and movable independently of each other for cooperation with said scales, respectively, lever means swingably connected to said slide means, respectively, respective means securing in place said lever means on said slide means, and means for xing said slide means relative to said base, at least one of said lever means forming the X-aXis of said co-ordinate system and being provided with a scale, another of said lever means being positioned at a level above said one lever means to thereby intersect said scale of said one lever means.

While there has been shown and described a preferred embodiment of the invention, it is obvious that further changes may be made in the same without departing from the spirit of the invention.

Having thus described the invention, what is claimed as new and desired to be secured by Letters Patent, is:

l. fr calculating device comprising an elongated support with a runway, a rst slide in said runway, a iirst arm swingably mounted on said rst slide, first binding means on said rst slide for fixing same in selected positions along said runway and for iixing said arm thereon in selected angular positions relative to said support, a second slide in said runway, a second arm swingabiv mounted on said second slide, second binding means on said second slide for fixing same in selected positions along said runway and for nxing said second arm thereon in selected angular positions relative to said support, spacing means on said second slide maintaining said second arm suiiiciently raised above said support to clear said iirst arm, and stop means beside said runway projecting from an intermediate portion of said support, said stop means being of a height suilcient to arrest said rst arm but insufcient to interfere with the movement said second arm, thereby enabling said second slide to move past said intermediate portion in any anguiar position of said second arm.

2. A calculating device according to claim l, wherein said stop means comprises a pair of pins so positioned on opposite sides of said runway as to denne a position for said iirst arm perpendicular to said support.

3. A calculating device according to claim 1, wherein said second slide carries a pivot element and said second arm is swingable about said pivot element and is provided with a reading edge aligned with the aXis of said pivot element, said rst arm being provided with a pivot and with an edge offset from said pivot having a main portion forming a reading edge and further having a recessed portion adjacent said first slide and adapted to accommodate said pivot element, said oiset edge being engageable by said stop means.

4. A calculating device according to claim 3, wherein said stop means comprises a pair of pins so positioned on opposite sides of said runway as to define a position for said iirst arm perpendicular to said runway, said pins being staggered along said runway and being engageable by said recessed edge portion and'by said main edge portion of said rst arm, respectively.

FELIX BARDACH.

REFERENCES CITED The following references are of record in the le of this patent:

UNITED STATES PATENTS Number Name Date 927,523 Grannousis July 13, 1909 982,793 Burrage Jan. 31, 1911 2,309,675 Scholmann et al. Feb. 2, 1943 2,370,753 Reece Mar. 6, 1945 

